News
30/12/2022

MP No. 1,152/22 and the new Transfer Pricing rules

The year 2022 ended with many changes in the Brazilian tax system, which will demand attention from taxpayers. On Thursday 29 December, former President Bolsonaro published Provisional Measure (MP) No. 1,152/22, which institutes a new Transfer Pricing (TP) policy in the country, in line with the guidelines from the  Organization for Economic Co-operation and Development. Although it is scheduled to come into effect on 1 January 2024, the adoption of the new TP rules is optional (and, in this case, irreversible) for the 2023 financial year, which demands a careful analysis of the business models adopted by multinational companies. Learn more, in Portuguese, at: https://lnkd.in/dBApVHi2